Goodwill

The changes in the carrying amount of goodwill related to each reportable segment for the nine months ended January 26, 2013 were as follows:



	Live Events			Commercial			Transportation			Total
Balance as of April 28, 2012:	$	2,435		$	741		$	171		$	3,347
Foreign currency translation	(6		)	(7		)	(6		)	(19		)
Balance as of January 26, 2013:	$	2,429		$	734		$	165		$	3,328

We perform an analysis of goodwill on an annual basis. We completed this annual analysis based on the goodwill amount as of the first business day of our third quarter, which was October 28, 2012. The result of that analysis indicated that no goodwill impairment existed as of that date.

We face a number of risks to our business which can adversely impact cash flows in each of our business units and cause a significant decline in the fair values of each business unit. This decline could lead to an impairment of goodwill in some or all of our business units. Certain events, such as a worsening trend of orders and sales without a corresponding way to preserve future cash flows or a significant decline in our stock price, could cause a further impairment in goodwill.